JOHN LEE CARROLL, ESQUIRE, GOVERNOR. 831

posted on the property assessed within thirty days
after receipt of same ; and the constable receiving
such tax bills shall endorse upon one copy of the
bill the time and manner of service made and re-
turn the same to the Treasurer within thirty days
after making such service. The constable shall be
paid a fee of twenty cents for each tax bill and
notice served by him, payable by the Treasurer
out of the additional charge of twenty-five cents
when collected, and the remaining five cents shall
be retained by the Treasurer for cost of making out the tax bill ; and any constable who shall make
any false return under the provisions of this sec-
tion shall be liable to indictment therefor, and
upon conviction, he shall pay a fine of fifty dollars,
one-half thereof to go to the informer.
SEC. 12. And be it enacted, That if the taxes lev-
ied shall not have been paid on or before the first
day of June in the year succeeding that on which
they shall have been levied, the Treasurer shall
proceed to enforce payment of the same by a levy
upon the real or personal property of the party
neglecting to pay ; provided the notice provided for	Must give notice.
in the preceding section shall have been given.
If the taxes be due and owing on real property or
upon real and personal, the Treasurer is hereby
authorized to levy upon either real or personal
property to enforce payment of the same, but no
levy upon real estate shall be deemed valid unless
made upon the premises and appraised upon ——
view, and no levy upon personal property shall be
deemed valid unless some portion of it be taken
into possession ; and whenever real estate is sus-
ceptible of division, so that a part thereof will
sell for enough to pay the taxes due and all costs,
the Treasurer may, in his discretion, employ a
surveyor to divide the same, and tax as a part of
the costs in such proceeding reasonable compensa- tion for his services. Whenever any levy may be	Compensa- tion to sur-
made, notice thereof, together with a copy of the	veyor.
bill for taxes due, interest and all costs, including
that of the levy, shall be delivered to the owner,
if he be in possession of the property, and if not,
then be conspicuously posted on the premises, to-
gether with a notice that if the said bill for taxes,